Josebra Co. v. United States

Ekwall, Judge:

This case is before us on the question of the right of the plaintiff to amend its pleadings. Although the memoranda filed cover two protests, we will deal in this decision only with protest 117513-K. The original protest claims that internal revenue tax should be based upon the distilled spirit content of the imported brandy rather than upon the number of wine gallons. This claim is made under section 528, Tariff Act of 1930, and section 2800, Internal Revenue Code. An alternative claim is made that the rate under the Internal Revenue Code should be $2 rather than $9 per proof…